UMass Boston


Sangwan Kim

Accounting & Finance
Grad Prog Dir/Assoc Professor
McCormack Hall Floor 05 00206

Area of Expertise

Financial Accounting, Managerial Accounting, Financial Statement Analysis, and Equity Valuation


Ph.D. in Business Administration (Accounting), University of North Carolina at Chapel Hill, Kenan-Flagler Business School

B.B.A. (Business Administration) & B.A. in Economics (Applied Statistics), Yonsei University, Seoul, Korea


Professional Publications & Contributions

"The Information Spillover Role of Corporate Spin-offs in Financing Activities: Evidence from Equity Sales by Private Firms through Regulation D" (with Jangwon Suh), Journal of Business Finance and Accounting, Forthcoming. 

“Does Corporate Social Responsibility Play a Moderating Role in Trading Silence prior to Bad News Earnings Announcements?” (with Atreya Chakraborty, Lucia Silva Gao, and Rongbing Liu), Journal of Corporate Accounting and Finance, 34 (3), 2023: 282–301. 

“Does Revenue-Expense Matching Play a Differential Role in Analysts’ Earnings and Revenue Forecasts?” (with Robert Kim), The British Accounting Review, 53 (5), 2021: 101033. 

“The Role of the Business Press in Creating and Disseminating Information around Earnings Announcements” (with Joshua Coyne and Kevin Kim), European Accounting Review, 29 (4), 2020: 723–751. 

“Does Financial Statement Comparability Mitigate Delayed Trading Volume before Earnings Announcements?” (with Junwoo Kim and Robert Kim), Journal of Business Research, 107, 2020: 62–75. 

“Analysts, Taxes and the Information Environment” (with Andrew Schmidt and Kelly Wentland), Journal of the American Taxation Association, 42 (1), 2020: 103–131. 

“When Does Comparability Better Enhance Relevance? Policy Implications from Empirical Evidence” (with Robert Kim and Prianka Musa), Journal of Accounting and Public Policy, 37 (5), 2018: 436–457. 

“Cross-Sectional Variation in Revenue-Expense Relation and Cost of Equity,” Managerial Finance, 44 (11), 2018: 1311–1329. 

“Earnings Comparability and Informed Trading” (with Steve Lim), Finance Research Letters, 20, 2017: 130–136. 

“Does Trading Volume Increase or Decrease prior to Earnings Announcements?” (with Steve Lim), Advances in Quantitative Analysis of Finance and Accounting, 15, 2017: 137–183. 

“The Benefit of Labor Cost Disclosure: Evidence from Analyst Earnings Forecast Accuracy" (with KoEun Park, Joshua Rosett, and Yong-Chul Shin), Managerial Finance, 43 (5), 2017: 510–527. 

“The Disappearing Abnormal Returns to a Fundamental Signal Strategy” (with John Dorey and Yong-Chul Shin), Managerial Finance, 43 (4), 2017: 406–424. (2018 Managerial Finance Highly Commended Award)


Additional Information

Deloitte Scholarly Award, Korean Accounting Association (2020)

Dean’s Excellence in Research Award, University of Massachusetts Boston (2020, 2017)

AAA/FARS Midyear Meeting Scholarship (2015)

AAA/Grant Thornton Doctoral Dissertation Award (2012)

AAA/FARS Doctoral Consortium Fellow (2012)